2025-04-30T09:30:00-05:00 2024-06-30 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2023-07-01 351070041 OAKLAWN PSYCHIATRIC CENTER INC OAKL 5745331234 330 LAKEVIEW DR GOSHEN IN 46527 LAURIE N NAFZIGER PRESIDENT AND CEO 5745331234 2025-04-30 1 1 TYLER K GREENE CPA P00057872 3176334705 2025-04-30 2023 2025-03-06 01:10:19Z LAURIE N NAFZIGER 330 LAKEVIEW DR GOSHEN IN 46527 62733155 0 X WWW.OAKLAWN.ORG X 1959 IN TREATING THE WHOLE PERSON - MIND, BODY AND SPIRIT - IN ELKHART AND ST. JOSEPH COUNTIES, INDIANA. 15 14 1021 17 0 0 19495900 22019125 40875989 39858577 536334 768972 140257 83995 61048480 62730669 104692 94314 0 0 43320951 46353116 0 0 41540 14886980 15374380 58312623 61821810 2735857 908859 65753169 66207202 27543960 26667048 38209209 39540154 WITH UNCOMMON EXPERTISE IN MENTAL HEALTH AND ADDICTIONS SERVICES, OAKLAWN JOINS WITH INDIVIDUALS, FAMILIES, AND OUR COMMUNITY ON THE JOURNEY TOWARD HEALTH AND WHOLENESS. 0 0 30996761 25336593 OUTPATIENT SERVICES--PROVIDED OVER 175,473 CLIENT SERVICE ENCOUNTERS OF GROUP THERAPY, MEDICATION MANAGEMENT, AND INDIVIDUAL THERAPY; PROVIDED 65,671 CLIENT SERVICE ENCOUNTERS OF CARE COORDINATION; PROVIDED 51,647 CLIENT SERVICE ENCOUNTERS OF SKILLS BUILDING IN PERSONAL CARE AND COMMUNITY LIVING; AND PROVIDED AN ADDITIONAL 32,407 ENCOUNTERS OF OTHER COMMUNITY-BASED SERVICES. IN SUMMARY, A TOTAL OF 28,600 CONSUMERS WERE SERVED IN THE FISCAL YEAR. 17825967 94314 11823001 RESIDENTIAL SERVICES--IN ADDITION TO THE BEHAVIORAL HEALTH SERVICES FOR THIS POPULATION, THE ORGANIZATION PROVIDED 17,447 DAYS OF CHILD & ADOLESCENT RESIDENTIAL CARE. ADDITIONALLY, ADULTS LIVING IN SUPERVISED GROUP LIVING ARRANGEMENTS ARE PROVIDED RESIDENTIAL SUPPORT SERVICES ALONG WITH THE NECESSARY PSYCHIATRIC AND SUBSTANCE ABUSE SERVICES. A TOTAL OF 38,306 DAYS WERE PROVIDED TO THIS SEGMENT OF THE ADULT POPULATION. 3137359 2756037 INPATIENT SERVICES--PROVIDED 3,176 INPATIENT DAYS OF PSYCHIATRIC AND SUBSTANCE ABUSE STABILIZATION. 51960087 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 84 0 1 1021 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X JOSEPH T BARKMAN 5745331234 330 LAKEVIEW DR GOSHEN IN 46528 SARAH PATURALSKI CHAIR 0.30 0.00 X X 0 0 0 KEN HOCHSTETLER VICE CHAIR 0.30 0.00 X X 0 0 0 CHRIS KARAM BOARD TREASURER 0.30 0.00 X X 0 0 0 MIKE YODER BOARD SECRETARY 0.30 0.00 X X 0 0 0 MARION FULCE BOARD ASSISTANT SECRETARY 0.30 0.00 X X 0 0 0 KIMBERLY GREEN REEVES BOARD MEMBER 0.30 0.00 X 0 0 0 ESLEEN FULTZ BOARD MEMBER 0.30 0.00 X 0 0 0 ANDY MARSHALL BOARD MEMBER 0.30 0.00 X 0 0 0 DARRYL RIEGSECKER BOARD MEMBER 0.30 0.00 X 0 0 0 BRAD ROGERS BOARD MEMBER 0.30 0.00 X 0 0 0 JASON SCHULTZ BOARD MEMBER 0.30 0.00 X 0 0 0 JEFF SIEGEL BOARD MEMBER 0.30 0.00 X 0 0 0 BRYAN TANNER BOARD MEMBER 0.30 0.00 X 0 0 0 JULIE VELDMAN HARRIS BOARD MEMBER 0.30 0.00 X 0 0 0 LISA WINE BOARD MEMBER 0.30 0.00 X 0 0 0 JANILYN BROUWER DAUB BOARD MEMBER PARTIAL YEAR 0.30 0.00 X 0 0 0 ROBERT SHREINER BOARD MEMBER PARTIAL YEAR 0.30 0.00 X 0 0 0 LAURIE NAFZIGER PRESIDENT/CEO 40.00 1.00 X 289212 0 52409 JOSEPH BARKMAN CFO 40.00 1.00 X 146267 0 33592 BONITA SCHROCK VICE PRESIDENT 40.00 0.00 X 121502 0 22767 DANIEL KINSEY MD MEDICAL DIRECTOR 40.00 0.00 X 320345 0 65911 MICHAEL PLATT MD PSYCHIATRIST 40.00 0.00 X 276731 0 57388 SHARESE SWAFFORD VP INTENSIVE SERVICES 40.00 0.00 X 277438 0 5600 DAVID TAYLOR MD PSYCHIATRIST 40.00 0.00 X 235994 0 47209 TIMOTHY MCFADDEN MD PSYCHIATRIST 40.00 0.00 X 268521 0 49847 1936010 0 334723 26 0 1 0 MAPLETRONICS COMPUTER INC 2116 WEST WILDEN AVENUE PO BOX 136 GOSHEN IN 46527 IT SERVICES 1270340 INDIANA FAMILY AND SOCIAL SERVICES ADMIN 402 WEST WASHINGTON STREET MS 25 W4 INDIANAPOLIS IN 46207 HAF/HIP FEES 1126397 BEACON HEALTH SYSTEM 7440 SHADELAND AVE 200 INDIANAPOLIS IN 46250 HEALTH PROVIDER 796312 QUALIFACTS SYSTEMS INC PO BOX 4577 CAROL STREAM IL 601974577 AR SOFTWARE MAINTENANCE 654866 TRIWEST 4450 ARAPAHOE AVE SUITE 100 BOULDER CO 80303 CONSULTING SERVICES 347496 13 755788 20398049 865288 22019125 NET PATIENT SERVICE RE 900099 36796855 36796855 GOVERNMENT FUNDING 900099 2598865 2598865 HOUSING SERVICES 532000 302933 302933 OUTPATIENT CLINIC SERV 900099 159924 159924 39858577 771458 771458 26941 0 26941 26941 26941 2486 -2486 -2486 -2486 OTHER REVENUE 900099 57054 57054 57054 62730669 39915631 0 795913 94314 94314 683969 683969 37834114 33994454 3839660 510912 458403 52509 4514646 4050649 463997 2809475 2520728 288747 26364 17789 8575 5968094 4027050 1941044 121638 82827 38811 1804920 1229029 539802 36089 173458 118113 55345 1718211 979332 736004 2875 545305 371316 173989 416887 283872 133015 424745 380190 42844 1711 1111642 973669 137108 865 957224 651805 305419 HOSPITAL ASSESSMENT FEE 916971 916971 FOOD SUPPLIES 709271 482966 226305 MEDICATION SUPPLIES 178816 121762 57054 PATIENT CARE SUPPLIES 122251 83245 39006 178583 121603 56980 61821810 51960087 9820183 41540 5244 5200 19508904 14873447 4753793 4848385 2755067 3206616 841864 1082692 50829276 23500400 24827108 27328876 10686602 12199709 2374587 2662277 65753169 66207202 6366175 5916674 147211 84026 1035834 999736 14165912 14333110 561640 958755 5267188 4374747 27543960 26667048 X 38209209 39540154 38209209 39540154 65753169 66207202 X 908859 446979 -24893 X X 0 1 X 1 1 1 X 10528571 11074177 14729361 15293254 17695541 69320904 43478535 45361770 42581880 41016246 39942572 212381003 3746643 3828905 3835465 4202646 4323584 19937243 57753749 60264852 61146706 60512146 61961697 301639150 0 2181071 1679979 1941659 2221304 1836945 9860958 2181071 1679979 1941659 2221304 1836945 9860958 291778192 785016 611952 592797 536334 771458 3297557 785016 611952 592797 536334 771458 3297557 58538765 60876804 61739503 61048480 62733155 304936707 0.95680 0.95600 0.01080 0.01120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 6752 6752 0 PART II-B, LINE 1: A PORTION OF MEMBERSHIP DUES PAID TO INDIANA COUNCIL OF COMMUNITY MENTAL HEALTH CENTERS (ICCMHC), INDIANA HOSPITAL ASSOCIATION (IHA), AND INDIANA ASSOCIATION OF RESIDENTIAL CHILD CARE AGENCIES (IARCCA) WERE ATTRIBUTED TO LOBBYING EXPENSES. 1054852 1054852 33975999 13058953 20917046 14229872 10441447 3788425 1568553 1568553 27328876 FIXED INCOME BONDS 12199709 F 12199709 CLIENT HELD FUNDS 375277 ESTIMATED THIRD-PARTY PAYOR SETTLEM 1520993 OTHER CURRENT LIABILITIES 6625 REFUNDABLE ADVANCE 2471852 4374747 X PART X, LINE 2: OPC AND AFFILIATES ARE NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, OPC AND AFFILIATES ARE GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, OPC AND AFFILIATES ARE REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WHICH IS AN INFORMATIONAL RETURN ONLY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY OPC AND AFFILIATES AND RECOGNIZE A TAX LIABILITY IF OPC AND AFFILIATES HAVE TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY OPC AND AFFILIATES, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. OPC AND AFFILIATES ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 ASSISTANCE TO INDIVIDUALS AND FAMILIES FOR VARIOUS NEEDS THROUGH RESIDENT 159 94314 PART I, LINE 2: 1. THE CONTROLLER AND ACCOUNTING MANAGER MONITOR ALL GRANT ACTIVITIES AND FOLLOW UP ON ANY ISSUES. 2. ALL DISBURSEMENTS ARE APPROVED BY THE CONTROLLER OR ACCOUNTING MANAGER THROUGH OUR NORMAL INTERNAL CONTROL SYSTEM FOR DISBURSEMENTS. 3. ALL BILLINGS ARE REVIEWED AND APPROVED BY THE CONTROLLER OR ACCOUNTING MANAGER. 4. ALL RECEIPTS FOR GRANTS ARE REVIEWED BY THE CONTROLLER OR ACCOUNTING MANAGER AND RECEIVED BY OPC THROUGH OUR NORMAL INTERNAL CONTROL SYSTEM FOR RECEIPTS. 5. THE CONTROLLER AND ACCOUNTING MANAGER ALSO PREPARE FOR AND COORDINATE ALL AUDITS FOR ANY GRANT PROGRAM - FEDERAL, STATE, LOCAL OR OUR CPA FIRM. X X X X 0 0 0 0 0 0 0 0 0 DANIEL KINSEY MD MEDICAL DIRECTOR 264152 0 56193 0 0 0 7932 0 57979 0 386256 0 0 0 LAURIE NAFZIGER PRESIDENT/CEO 269927 0 0 0 19285 0 7278 0 45131 0 341621 0 0 0 MICHAEL PLATT MD PSYCHIATRIST 246161 0 28764 0 1806 0 6917 0 50471 0 334119 0 0 0 TIMOTHY MCFADDEN MD PSYCHIATRIST 255089 0 10482 0 2950 0 7633 0 42214 0 318368 0 0 0 DAVID TAYLOR MD PSYCHIATRIST 230524 0 2820 0 2650 0 7159 0 40050 0 283203 0 0 0 SHARESE SWAFFORD VP INTENSIVE SERVICES 108632 0 168806 0 0 0 2950 0 2650 0 283038 0 0 0 JOSEPH BARKMAN CFO 138888 0 0 0 7379 0 4311 0 29281 0 179859 0 0 0 A HOSPITAL AUTHORITY OF ELKHART COUNTY INDIANA 351657690 000000000 2018-08-31 8495000 SEE PART VI 0 0 0 B HOSPITAL AUTHORITY OF ST JOSEPH COUNTY INDIANA 911914363 000000000 2022-06-10 9700000 FINANCE RENOVATION OF AN OUTPATIENT FACILITY IN ST. JOSEPH COUNTY 0 0 0 A 3470000 8495000 8495000 2018 1 0 1 1 B 232803 9700000 9700000 2023 0 0 1 1 A 0 1 1 1 0 0 0 1 B 0 1 0 0 0.01160 0.01160 0 0 1 A 0 0 1 0 1 1 FIFTH THIRD BANK 10.000000000000 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 PART I, BOND ISSUE, ROW A, COLUMN F DESCRIPTION OF PURPOSE: THE ISSUE WAS TO REFINANCE PREVIOUSLY ISSUED "ADJUSTABLE RATE DEMAND REVENUE REFUNDING AND IMPROVEMENT BONDS, SERIES 2013". EVERENCE SEE PART V BELOW 6272011 SEE PART V 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: EVERENCE(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: KEN HOCHSTETLER, BOARD MEMBER OF OAKLAWN, IS THE PRESIDENT OF EVERENCE(C) AMOUNT OF TRANSACTION: $6,272,011(D) DESCRIPTION OF TRANSACTION: EVERENCE ADMINISTERS THE EMPLOYEE HEALTH INSURANCE PLAN FOR OAKLAWN PSYCHIATRIC CENTER, INC. AND IS THE INVESTMENT ADVISOR FOR ITS 403B RETIREMENT PLAN. TRANSACTION AMOUNT IS FOR INSURANCE PREMIUMS PAID. FORM 990, PART VI, SECTION A, LINE 1A DELEGATED AUTHORITY: PER THE BYLAWS, THE EXECUTIVE COMMITTEE OF THE BOARD IS AUTHORIZED TO ACT ON THE FULL BOARD'S BEHALF. THE FULL BOARD MEETS QUARTERLY AND THE EXECUTIVE COMMITTEE GENERALLY MEETS AN ADDITIONAL FOUR TIMES ON ALTERNATE MONTHS. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS: ONE DIRECTOR WILL BE APPOINTED BY THE ELKHART COUNTY BOARD OF COMMISSIONERS. OTHER DIRECTORS WILL BE APPOINTED BY THE THEN EXISTING DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE PROCESS OF REVIEWING THE FORM 990 INCLUDES A DETAILED REVIEW BY THE ORGANIZATION'S SENIOR MANAGEMENT AND CHIEF EXECUTIVE OFFICER. THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST COMPLIANCE: THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. OAKLAWN STAFF, BOARD MEMBERS, VOLUNTEERS AND AGENTS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS TOUCHING UPON THEIR DUTY TO OAKLAWN AND ITS PROPERTY, AND SHALL FULLY DISCLOSE ANY CONFLICT OF INTEREST. ANNUALLY, BOARD MEMBERS SIGN THAT THEY WILL ABIDE BY THE POLICY AND DECLARE ANY CONFLICT OF INTEREST THEY MAY HAVE WITH THE ORGANIZATION OR ITS RELATED ORGANIZATIONS, AND ABSTAIN FROM ANY VOTING WHERE A CONFLICT COULD EXIST. FORM 990, PART VI, SECTION B, LINE 15 PROCESS OF DETERMINING COMPENSATION: TOP OFFICIAL: THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION PACKAGE PROVIDED TO THE PRESIDENT & CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION. THE COMPENSATION REVIEW INCLUDES A MARKET ANALYSIS STUDY AND A PERFORMANCE REVIEW. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. OTHER OFFICERS: THE ORGANIZATION ANNUALLY PARTICIPATES IN SEVERAL MARKET SURVEYS. MANAGEMENT COMPARES COMPENSATION LEVELS OF LIKE POSITIONS AND STRIVES TO ADJUST THE ORGANIZATION'S COMPENSATION PACKAGES FOR LIKE POSITIONS TO FALL WITHIN THE RANGE OF THE MARKET WITH A GOAL TO BE COMPETITIVELY PLACED BETWEEN THE 50TH AND 75TH PERCENTILE OF THE MARKET RANGE. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC: COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED FOR REVIEW UPON REQUEST. IN ADDITION, THE ORGANIZATION IS ACCREDITED BY THE JOINT COMMISSION; MEETING THE REQUIREMENTS FOR THE BEHAVIORAL HEALTH CARE ACCREDITATION PROCESS. ALSO, THE ORGANIZATION IS CERTIFIED BY THE STATE OF INDIANA FAMILY AND SOCIAL SERVICES ADMINISTRATION, DIVISION OF MENTAL HEALTH AND ADDICTIONS, AS AN INDIANA COMMUNITY MENTAL HEALTH CENTER (CMHC). ACCORDINGLY, GOVERNING DOCUMENTS ARE REVIEWED AND REGULARLY PROVIDED TO THESE AND OTHER PUBLIC BODIES. FORM 990, PART XI, LINE 9: CHANGE IN DERIVATIVE -24,893. FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. MENNONITE HEALTH SERVICES 1112 N MAIN STREET GOSHEN IN 46528 231421919 HEALTH AND HUMAN SERVICE MINISTRIES IN 501(C)(3) LINE 11 N/A 0 OAKLAWN FOUNDATION FOR MENTAL HEALTH PO BOX 809 GOSHEN IN 46527 356060037 FUNDRAISING/MENTAL HEALTH PROMOTION IN 501(C)(3) LINE 7 OPC 1 OAKLAWN CMHC 330 LAKEVIEW DR PO BOX 809 GOSHEN IN 46527 237317957 HEALTHCARE IN 501(C)(3) LINE 7 OPC 1 SIMADON CORPORATION PO BOX 809 GOSHEN IN 46527 208473080 HUD HOUSING IN 501(C)(3) LINE 7 OPC 1 MADISON RESIDENTIAL SERVICES INC PO BOX 809 GOSHEN IN 46527 311135587 HUD HOUSING IN 501(C)(3) LINE 7 OPC 1 RIVERSIDE CORPORATION PO BOX 809 GOSHEN IN 46527 351875879 HUD HOUSING IN 501(C)(3) LINE 7 OPC 1 OAKLAWN ESTATES APARTMENTS INC PO BOX 809 GOSHEN IN 46527 383646840 HUD HOUSING IN 501(C)(3) LINE 7 OPC 1 OAKLAWN APARTMENTS INC PO BOX 809 GOSHEN IN 46527 311009857 HUD HOUSING IN 501(C)(3) LINE 7 OPC 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 OAKLAWN FOUNDATION FOR MENTAL HEALTH C 755788 FAIR MARKET VALUE